haku: @author Waldron, D. / yhteensä: 4
viite: 2 / 4
Tekijä: | Waldron, D. Galloway, D. |
Otsikko: | Throughput accounting part 4: moving on to complex products. |
Lehti: | Management Accounting (London)
1989 : FEB, VOL. 67:2, p. 40-41 |
Asiasana: | MANUFACTURING COST AUDIT |
Kieli: | eng |
Tiivistelmä: | An extension of the principles developed in 3 previous articles to cover complex products with a multilevel bill of materials. Focal-point costing, related to extending the process to cover products made of sub-assemblies and components. The two problems involved. The controlling operation. Total factory cost. Two different product mixes. The costing mechanism. |
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